2014 (2) TMI 527

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... cted the tax which was not deposited with the Government. The deposit was made after the Department issued summons and started investigation. Hence the applicant has failed to make out a prima facie case for waiver of the entire amount of penalty - Conditional stay granted.
Shri. P.K. Das and Shri. Mathew John, JJ. For the Appellant: Shri N. Viswanathan, Advocate For the Respondent: Shri K.S .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e applicability of the tax on such services which was subsequently decided with retrospective amendment in Finance Act, 2010 and therefore it is a fit case to extend the benefit of Section 80 of the Finance Act, 1994. He further submits that the Hon'ble Supreme Court in the case of J.K. Spinning And Weaving Mills and Another Vs. Union of India and Others- 1987 (32) ELT 234 (SC) held that no penalt .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X